Services provided to railways on work contract basis not taxable as ‘management, maintenance or repair services’

GST/Excise/ST/VAT : Where assessee rendered services to Railways on works contract basis as well as provided materials related to those services, said services would not fall under category of 'management, maintenance or repair services' nor could they be charged under 'works contract services' in view of specific exclusion given to services rendered to Railways

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000185332/services-provided-to-railways-on-work-contract-basis-not-taxable-as-‘management-maintenance-or-repair-services’.aspx